[Federal Register Volume 64, Number 155 (Thursday, August 12, 1999)]
[Proposed Rules]
[Pages 43969-43970]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-20486]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-105237-99]
RIN 1545-AX19
Furnishing Identifying Number of Income Tax Return Preparer
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary
regulations.
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SUMMARY: The IRS is proposing regulations that allow income tax return
preparers to elect an alternative to their social security number (SSN)
for
[[Page 43970]]
purposes of identifying themselves on returns they prepare. The text of
the temporary regulations published in the Rules and Regulations
section of this issue of the Federal Register also serves as the text
of these proposed regulations. The regulations affect individual
preparers who elect to identify themselves using a number other than
their SSN.
DATES: Written or electronically generated comments and requests for a
public hearing must be received by November 9, 1999.
ADDRESSES: Send submissions to: CC:DOM:CORP:R (REG-105237-99), room
5226, Internal Revenue Service, POB 7604, Ben Franklin Station,
Washington, DC 20044. Submissions may be hand delivered Monday through
Friday between the hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:R (REG-
105237-99), Courier's Desk, Internal Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC. Alternatively, taxpayers may submit
comments electronically via the Internet by selecting the ``Tax Regs''
option on the IRS Home Page, or by submitting comments directly to the
IRS Internet site at http://www.irs.ustreas.gov/tax__regs/
regslist.html.
FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Andrew J.
Keyso, (202) 622-4910; concerning submissions, Michael Slaughter, (202)
622-7180 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
Temporary regulations in the Rules and Regulations section of this
issue of the Federal Register amend the Income Tax Regulations (26 CFR
part 1) relating to section 6109. The temporary regulations provide
that an income tax return preparer who is an individual may furnish
either a social security number or an alternative identifying number to
satisfy the requirements of section 6109(a)(4). The text of those
regulations also serves as the text of these proposed regulations. The
preamble to the temporary regulations explains the temporary
regulations and these proposed regulations.
Special Analyses
It has been determined that this notice of proposed rulemaking is
not a significant regulatory action as defined in Executive Order
12866. Therefore, a regulatory assessment is not required. It also has
been determined that section 553(b) of the Administrative Procedure Act
(5 U.S.C. chapter 5) does not apply to these regulations, and because
these regulations do not impose a collection of information on small
entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not
apply. Pursuant to section 7805(f) of the Internal Revenue Code, this
notice of proposed rulemaking will be submitted to the Chief Counsel
for Advocacy of the Small Business Administration for comment on its
impact on small business.
Comments and Requests for a Public Hearing
Before these proposed regulations are adopted as final regulations,
consideration will be given to written comments (a signed original and
eight (8) copies) and electronic comments that are submitted timely to
the IRS. The IRS and Treasury Department specifically request comments
on the clarity of the proposed regulations and how they can be made
easier to understand. All comments will be available for public
inspection and copying. A public hearing may be scheduled if requested
by any person who timely submits comments. If a public hearing is
scheduled, notice of the date, time, and place for the hearing will be
published in the Federal Register.
Drafting Information
The principal author of these regulations is Andrew J. Keyso,
Office of Assistant Chief Counsel (Income Tax & Accounting). However,
other personnel from the IRS and Treasury Department participated in
their development.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 1 is proposed to be amended as follows:
PART 1--INCOME TAXES
Paragraph 1. The authority citation for part 1 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.6109-2 is amended by revising paragraphs (a) and
(d) to read as follows:
Sec. 1.6109-2 Furnishing identifying number of income tax return
preparer.
(a) [The text of proposed paragraph (a) is the same as the text of
Sec. 1.6109-2T(a) published elsewhere in this issue of the Federal
Register].
* * * * *
(d) [The text of proposed paragraph (d) is the same as the text of
Sec. 1.6109-2T(d) published elsewhere in this issue of the Federal
Register].
Robert E. Wenzel,
Deputy Commissioner of Internal Revenue.
[FR Doc. 99-20486 Filed 8-11-99; 8:45 am]
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